我国现行的会计管理体制基本上还是计划经济时期的模式，在经济形势已发生重大变化的情况下，越来越成为会计改革和发展的障碍，现行会计管理体制与社会主义市场经济理论相悖，造成了管理体制与其外部环境和内部基础的时空上脱节，制约和影响着会计改革的深入进行，因此对... In our country, the current accounting management system is basically the model of the planned economy period. Under the circumstance that the economic situation has undergone major changes, it has become an obstacle to accounting reform and development more and more. The current accounting management system runs counter to the theory of socialist market economy, resulting in The management system is out of line with the time and space of its external environment and internal foundation, restricting and affecting the further development of accounting reform.